Prohibition on unauthorised tax collection bars unregistered persons from collecting GST and confines registrants to statutory procedures. Prohibition on unauthorised tax collection bars any person who is not a registered person from collecting any amount labelled as tax for supplies of goods ... Summary
Prohibition on unauthorised tax collection bars unregistered persons from collecting GST and confines registrants to statutory procedures.
Prohibition on unauthorised tax collection bars any person who is not a registered person from collecting any amount labelled as tax for supplies of goods or services; registered persons may collect tax only in accordance with the Act and rules.
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